This opinion cited by 58 cases:

Gateway Hotel Partners, LLC v. Comm'r ( 2014 )


Beat v. United States ( 2010 )


Woods v. Commissioner ( 1989 )


Russo v. Commissioner ( 1992 )


Krumhorn v. Comm'r ( 1994 )


LeFever v. Commissioner ( 1994 )


Lewis v. Commissioner ( 1994 )


Eagan v. United States ( 1996 )


Valero Energy Corp v. CIR ( 1996 )


Gateway Hotel Partners, LLC, Gateway Interest Acquisition Corp., Tax Matters Partner v. Commissioner ( 2014 )


Michael C. Hollen v. CIR ( 2002 )


Belmont Interests Inc. ( 2022 )


Estate of Mildred Geraldine Letts, James P. Letts III and Joanne L. Magbee, Coexecutors v. Commissioner ( 1997 )


Cleo Perfume v. Commissioner ( 1998 )


Payne v. Commissioner ( 1998 )


charles-s-lerman-and-barbara-lerman-cross-appellants-at-no-90-1835-at ( 1991 )


Alling v. Commissioner ( 1994 )


Bombardier Aerospace Corp. v. United States ( 2016 )


Medical & Business Facilities Ltd. v. C.I.R. ( 1995 )


Hollen v. Commissioner ( 2000 )